Toys HSN code 8 digit and 6 digit list
The 6-digit toys HSN code is 950300, and the two current 8-digit lines under it split toys by one test: electronic (9503 00 10) or not (9503 00 20). Parts follow the same split: 9503 00 91 for parts of electronic toys and 9503 00 99 for other parts.
Older code lists trip sellers up here. They come from the 2017 tariff in DGCIS chapter 95, which shows 9503 00 10 as toys of wood and 9503 00 20 as toys of metal. The GST portal master now names those same two numbers electronic and non-electronic, so a wooden toy entered as 9503 00 10 would read as an electronic toy. The master still lists the material lines 9503 00 30 (of plastics) and 9503 00 90 (other), and a set of older sub-heading lines from 9503 10 00 to 9503 90 90.
| HSN (8 digit) | Description | GST |
|---|---|---|
| 9503 00 10 | Electronic toys, wheeled toys, dolls, models and puzzles | 18% |
| 9503 00 20 | Non-electronic toys, wheeled toys, dolls, models and puzzles | 5% |
| 9503 00 30 | Toys of plastics (material line, still listed) | see note |
| 9503 00 90 | Other toys (material line, still listed) | see note |
| 9503 00 91 | Parts of electronic toys | 18% |
| 9503 00 99 | Other parts of toys | 5% |
| 9503 10 00 | Electric trains, with tracks, signals and accessories | see note |
| 9503 20 00 | Scale model assembly kits | see note |
| 9503 30 00 | Construction sets and building toys | see note |
| 9503 41 00 | Stuffed toys of animals or creatures (soft toys) | see note |
| 9503 49 10 | Animal or creature toys of wood | see note |
| 9503 49 20 | Animal or creature toys of metal | see note |
| 9503 49 30 | Animal or creature toys of plastics | see note |
| 9503 49 90 | Animal or creature toys of other material | see note |
| 9503 50 10 | Toy musical instruments | see note |
| 9503 50 90 | Parts of toy musical instruments | see note |
| 9503 60 10 | Puzzles of wood | see note |
| 9503 60 90 | Other puzzles | see note |
| 9503 70 10 | Toy sets or outfits, of plastics | see note |
| 9503 70 90 | Toy sets or outfits, other | see note |
| 9503 80 10 | Toys and models with a motor | see note |
| 9503 80 90 | Parts of toys and models with a motor | see note |
| 9503 90 10 | Toy weapons | see note |
| 9503 90 20 | Other toys | see note |
| 9503 90 90 | Other toy parts | see note |
| 9504 40 00 | Playing cards | 5% |
| 9504 50 00 | Video game consoles and machines | 18% |
| 9504 90 10 | Chess sets, all types | 5% |
| 9504 90 20 | Carrom boards, with or without coins and strikers | 5% |
| 9504 90 90 | Other games, including ludo and other board games | see note |
8-digit lines: GST portal HSN master (search), read 11 Oct 2026. GST: Notification 9/2025, from 22 Sep 2025.
How to read “see note”: on every 9503 line the rate turns on one question, whether the toy is electronic. A non-electronic toy on any of these lines is 5% (Schedule I S.No. 497) and an electronic one is 18% (Schedule II S.No. 616). On 9504 90 90, ludo and other board games are 5%, while other table or parlour games on that line are 18%.
GST on electronic toys is 18%; other toys are 5%
Electronic toys pay 18% GST; other toys under 9503 pay 5%. Notification 9/2025 puts “toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]” in Schedule I at 5%, entry 497. Swap in “electronic toys” and the same words sit in Schedule II at 18%, entry 616, which is why the battery question decides your rate.
Games split the same way. Playing cards, chess, carrom and board games like ludo (9504) went from 12% to 5% (S.No. 498, and PIB). Video game consoles and machines, funfair articles and other table or parlour games, billiards included, are at 18% (S.No. 617).
Several code-list pages still show toys at 12%, and others show 5% for every toy without the electronic split; both put the wrong rate on an invoice. Cricket bats and footballs are sports goods under 9506 (5%), not toys, and festive and carnival articles are 9505 (18%).
Toys HSN code and GST for a Meesho or Flipkart listing
On Meesho and Flipkart, enter 9503 in the HSN field and 5% in the GST field for a toy that is not electronic, and 18% for an electronic one. Toys have no price-per-piece slab, so a small rubber duck and a large wooden play kitchen carry the same rate.
- Pick the row in the first table that matches the toy, and decide whether it is electronic.
- Enter 4 digits (9503) if last year’s aggregate turnover was up to ₹5 crore, or 6 digits (950300) above ₹5 crore (CBIC Notification 78/2020–Central Tax, from 1 April 2021).
- Choose 5% for non-electronic toys and board games, and 18% for electronic toys and video game consoles.
- Use the same code and rate on the tax invoice and in GSTR-1 Table 12 (GSTN advisory).
Worked case: a supplier lists a 100-piece plastic building-block set, a stuffed teddy and a battery remote-control car. The blocks and the teddy go in as 9503 at 5% (950300 above ₹5 crore turnover). The car is the odd one out. It keeps 9503 but is likely an electronic toy at 18%, so give it a separate catalog.
Check payout in the Meesho commission calculator and price combo packs with the price-per-piece guide. ListMagic, a Chrome extension, fills the Supplier Panel catalog form; you press Submit.
Codes for items sold alongside toys
| Item | HSN heading | Where to look |
|---|---|---|
| Notebooks, colouring books, school kits | by item | Stationery HSN code |
| Crayon and sketch pen sets | by item | Pen HSN code |
| Toy gift hampers and return gifts | by item | Gift items HSN code page (coming soon) |
| Kids water bottles | by material | Water bottle HSN code page (coming soon) |
| Shipping carton for toy boxes | by material | Carton box HSN code |
Chapter wording: DGCIS ITC-HS chapter 95. More items in the HSN codes list.
Worked example: a cloth doll and a carrom board
A kids-store supplier lists a stitched cloth doll at an illustrative ₹299. It has no battery or circuit, so it takes the non-electronic line 9503 00 20, 950300 at six digits, and 5% GST under Schedule I S.No. 497. In the Meesho form, the HSN box gets 9503 (or 950300 above ₹5 crore turnover) and the GST dropdown gets 5%.
That supplier’s carrom board with coins and striker sits outside the toy heading: it is 9504 90 20, so its HSN box reads 9504 (950490 at six digits). It is also 5%, as a board game under Schedule I S.No. 498, yet it needs its own catalog because the code differs.
Plastic toys and soft toys HSN code and GST rate
A plastic toy and a soft toy are both HSN 9503 at 5% GST, as long as neither has electronics. For the 8-digit field, 9503 00 20 (non-electronic) fits both; the master still lists 9503 00 30 for toys of plastics and 9503 41 00 for stuffed animal toys, if your billing software asks for a material line.
Add a battery, a motor or a sound chip to a plastic toy and the rate can change. If it counts as an electronic toy, the line becomes 9503 00 10 and the rate 18%; a plain wind-up or push-along plastic toy stays at 5%.
Remote-control cars, musical toys and baby toys
A remote-control car, a musical keyboard toy or a talking doll runs on batteries and circuits, so it is likely an electronic toy at 18%; confirm with your CA before you invoice it at 5%. The notification names “electronic toys” but does not define the term, and we found no CBIC clarification for simple light-up or sound toys.
Until there is one, keep battery toys in their own catalog so one rate decision does not spill over to your plain toys. A toy musical instrument without electronics has its own older line, 9503 50 10, and stays at 5%.
Baby toys sold as toys, such as a plastic rattle or a cloth play ball, sit in 9503 at 5%. Feeding or bathing products are not toys and need their own code.
Frequently asked questions
What is the HS code 9503 for toys?
9503 is the heading for tricycles, scooters, pedal cars, dolls, other toys, scale models and puzzles; its current 8-digit lines are 9503 00 10 for electronic toys and 9503 00 20 for non-electronic toys.
What is the GST rate for new HSN code 9503 toys?
5% since 22 September 2025 for toys other than electronic toys (Schedule I S.No. 497), down from 12%. Electronic toys are 18% (Schedule II S.No. 616).
What is the 8 digit HSN code for toys?
9503 00 20 for a non-electronic toy and 9503 00 10 for an electronic toy, as the GST portal HSN master lists them; parts are 9503 00 99 and 9503 00 91.
What is the 6 digit HSN code for toys?
950300. Sellers with aggregate turnover above ₹5 crore enter these 6 digits; up to ₹5 crore, 9503 is enough.
What is the HSN code and GST rate for plastic toys?
HSN 9503 at 5% GST if the toy is not electronic; the 8-digit line is 9503 00 20, and the master also still lists 9503 00 30 for toys of plastics.
What is the HSN code and GST rate for soft toys?
HSN 9503 at 5% GST; use 9503 00 20 as the 8-digit line, or the older stuffed-toy line 9503 41 00 that the master still lists.
What is the HSN code and GST on electronic toys?
9503 00 10 at 18% GST since 22 September 2025 (Notification 9/2025, Schedule II S.No. 616), including their parts and accessories.
What is the HSN code for ludo or chess?
9504: chess sets 9504 90 10, carrom 9504 90 20, ludo and other board games 9504 90 90, all at 5%. Video game consoles (9504 50 00) are 18%.
Related
Checked by the StitchMagic team on 11 Oct 2026. StitchMagic is a set of free tools and one AI listing agent (ListMagic) for online sellers in India that helps them list faster on Meesho, Flipkart and Amazon.in and sell more. Found an error? Tell us; we correct with a dated note.